GST Input Tax Credit on CSR Activities – Whether admissible or not?

ITC on CSR spendings has been a controversial area since the inception of GST Law.
Presently, various Advance Ruling Authority has taken a contrary view (Three
authorities have two different rulings) viz. availability of input tax credit in respect of
goods given free of cost on account of CSR activities. Such divergent/incongruent
advance rulings as regard to CSR expenditure, being a clear business spending, is
surely creating a room for uncertainty amongst taxpayer’s minds, thereby opening a
room for debate.